<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s0c000990-9fbb-494f-b8b1-8ca55733b353Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0c000990-9fbb-494f-b8b1-8ca55733b353000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">    </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000">20:10:28:11.  Treatment of rental plant.</span><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> The treatment of rental plant is outlined in §§  </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:07"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">20:10:28:07</span></a><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:09"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">20:10:28:09</span></a><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">, inclusive. If the amount of plant is material, the cost may be determined by using the general procedures for the assignment of the various kinds of property to categories.</span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353000002"> </span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">    </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">    </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">49-1-11</span></a><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">49-31-5</span></a><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">49-31-18</span></a><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">.</span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">    </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000001">49-31-18</span></a><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">.</span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353000002"> </span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont">    </span><span class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353DefaultParagraphFont"> Telecommunications property, general, 47 C.F.R. § 36.102(b) (1991).</span></p><p dir="ltr" class="s0c000990-9fbb-494f-b8b1-8ca55733b353Normal"><span xml:space="preserve" class="s0c000990-9fbb-494f-b8b1-8ca55733b353000002"> </span></p></div></body></html>